Alex Brill of the American Enterprise Institute wrote that the Tax Policy Center’s study—the one so heavily cited by the Obama campaign that claims a President Romney would institute tax hikes on the middle class—actually "falls apart."

Brill found that, in order to keep the budget revenue neutral under the new tax cuts and closed loopholes, the government would actually have to cut, not raise, taxes on the middle class.

Brill also excoriated the TPC for misusing his work, calling their conclusion "a false interpretation of our research."